Customs Regulations may include such items. Firstly all shipment will be examined by the customs. Packing list must have proper description of all contents. Confiscation of goods or heavy fines can result from false declaration. Also all items originally imported must be shown as exported at time of exporting household goods. Any items imported and which are not re-exported are subject to duties. Books / publications are examined by customs. Also video tapes will be screened by the censor board. Unacceptable tapes and subversive publication may be confiscated. Import tax are imposed on all consumable items and electrical appliances. Moreover, such goods as wine, liquor, cigarettes and cigar are subject to tax too. And finally customs clearing will take 5 to 7 working days for sea freight shipment.
Common types of goods prohibited from importation into Myanmar are the following: counterfeit coins and currencies, pornographic articles, piece goods without stamped measurement, goods having counterfeit trade mark, all kinds of narcotic drugs and psychotropic substances, playing cards. Moreover import prohibited items include goods bearing the imprint or reproduction of the flag of the Union of Myanmar and goods bearing the emblem of Buddha and pagodas of Myanmar.
Under the existing rules and regulations all incoming consignments of the goods must be cleared through the Customs Department under Import Declaration Form. The Import Declaration Form is to be accompanied by such documents: import licence / permit, invoice, bill of lading or air consignment note and packing list.
Duties/ Taxations: Raw materials and other essential imports are taxed at very low rates, while the highest rate is applied to luxury items. For the items not exempted from commercial tax, the rates of tax on imported goods are 5 %, 10 % 20 %, 25% according to the respective schedule of goods. Another list represents specific types of foods such as cigarette, liquor, etc. carrying rates above 25 %. The commercial tax together with the custom duty are collected at the point of entry and the time of clearance of imported goods. | 
